s 116B
In forceEmployer’s obligation to make superannuation contributions
Volume 1Chapter 1, Part 1-1 to Chapter 2, Part 2-4 (sections 1 to 257)
Chapter 2Terms and conditions of employment
Part 2-2The National Employment Standards
Division 10ASuperannuation contributions
116B Employer’s obligation to make superannuation contributions
An employer must make contributions to a superannuation fund for the benefit of an employee so as to avoid liability to pay superannuation guarantee charge under the Superannuation Guarantee Charge Act 1992 in relation to the employee.
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